其中直接材料、財(cái)務(wù)費(fèi)用根據(jù)有關(guān)會(huì)計(jì)明細(xì)科目填報(bào)。制造費(fèi)用中的中間投入、管理費(fèi)用中的中間投入、營(yíng)業(yè)費(fèi)用中的中間投入可采用倒扣法，即從制造費(fèi)用、管理費(fèi)用、營(yíng)業(yè)費(fèi)用中分別扣除下列項(xiàng)目：(1)固定資產(chǎn)折舊和修理費(fèi)用的攤銷(xiāo)；(2)直接或間接支付給個(gè)人的部分，如工資、福利費(fèi)、勞動(dòng)保險(xiǎn)費(fèi)、待業(yè)保險(xiǎn)費(fèi)、住房公積金、差旅費(fèi)中個(gè)人所得部分等；(3)支付給不構(gòu)成非物質(zhì)生產(chǎn)部門(mén)(指除工業(yè)、農(nóng)業(yè)、運(yùn)輸郵電業(yè)、建筑業(yè)、批發(fā)、零售、貿(mào)易、餐飲業(yè)以外的部分)收入的各種稅金、規(guī)費(fèi)及其他費(fèi)用，如房產(chǎn)稅、車(chē)船使用稅、土地使用稅、印花稅、礦山資源補(bǔ)償費(fèi)、排污費(fèi)等。

廈門(mén)市哲控工業(yè)設(shè)備有限公司
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聯(lián)系人：小莉
手機(jī)/微信同號(hào)：13400637411
QQ：572036776
電子郵箱：572036776@qq.com

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